Let's get this math done. We have 97719 and 59946, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 9 in column 1 and get 3.
3 is the first digit of our result.

Step 2: We'll start by subtracting the digit 4 and the borrow 0 from 1 in column 2 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 7 in column 3 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 4: We'll start by subtracting the digit 9 and the borrow 1 from 7 in column 4 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 5: We'll start by subtracting the digit 5 and the borrow 1 from 9 in column 5 and get 3.
3 is the next digit of our result.

So, 97719 - 59946 = 37773.